2010 (4) TMI 396

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....r the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel appearing on behalf of appellant submits that if the passengers embark in India service provided to them may attract service tax liability in terms of provisions contained in Rule 65 (105)(zzo) of the Finance Act, 1994. When there is no such circumstance as envisaged by the scope of taxability, this appellant should not be dema....

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....ontribute for the taxable service. Shri Vijai Kumar ld. DR further submits that Assessing Authority has examined the case of the appellant and appropriate valuation of taxable service was made. Therefore there should be direction for pre-deposit. 3. We are conscious that either of the parties aggrieved shall have remedy before the Apex Court since the matter touches valuation. So also at the infa....